Study On The Causes Of Audit Judgment Bias

This paper adopts the experimental research method and takes four engineering auditing cases as the experimental task,and senior students majoring in engineering auditing were selected as subjects.This paper examines the existence of audit judgment bias and verifies that knowledge structure,logical thinking,and psychological factors are the causes of it.Firstly,the paper elaborates the influencing factors of audit judgment bias from the perspective of audit subject,audit judgment task and audit environment.Afterwards,it introduces in detail the thinking element of audit judgment: audit objectives,audit evidence,audit standards,logic analysis and audit conclusions.Based on a detailed analysis of audit judgment thinking elements,through four experimental studies,it is discussed whether the auditor’s lack of knowledge structure,lack of thinking ability,and whether the psychology is the cause of audit judgment bias.Experimental results show:(1)Audit judgment bias stem from errors in auditing thinking elements.(2)The more perfect the knowledge structure and the more rigorous the logical thinking,the more conducive it is to obtain reasonable and appropriate audit conclusions.(3)Audit judgment bias are related to the psychological factors of the auditors.Auditors may produce confirmatory biases,overconfidence effects,and illusions of correlation when conducting audit judgments.Finally,this paper proposes countermeasures and suggestions for avoiding errors from the aspect of auditing subjects.This study extends the scope of the study from the audit of financial statements of certified public accountants to non-accounting audits,such as: cost audits,management audits,etc.,and the perspective of research is extended from the perspective of cognitive psychology to the perspective of audit judgment thinking element,which enriches the content of audit judgment bias research and has theoretical guidance and practical implications for improving the audit judgment quality of auditors.